Billy Whitehorne, the plant manager of Travels Free's Indiana plant, is responsible for all of that plants costs other than her own salary.

Billie Whitehorse, the plant manager of Travel Free's Indiana plant, is responsible for all of that plant's costs other than her own salary The plant has two operating departments and one service department. The camper and trailer operating departments manufacture Indideptme depard and aeny two different products and have their own managers. The office department, which Whitehorse also manages, provides services equally to the two operating departments. A budget is prepared for each operating department and the office department. The company's responsibility accounting system must assemble information to present budgeted and actual costs in performance reports for each operating department manager and the plant manager. Each performance report includes only those costs that a particular operating department manager can control: raw materials, wages, supplies used, and equipment depreciation. The plant manager is responsible for the department managers' salaries, utilities, building rent, office salaries other than her own, and other office costs plus all costs controlled by the two operating department managers. The annual departmental budgets and actual costs for the two operating departments follow. 195,400 277,800 473,200 $195,000$273,800$468,800 106,100 206,200 312,300 106,800 207,600 314,400 97,000 33,400 92,600 126,000 32,000 92,200 124,200 62,000 125,500187,500 63,600 125,500 189,100 10,400 14,300 Raw materials Enployee wages Dept. manager salary Supplies used 43,70052,600 96,30043,900 53,100 Depreciation-Equip Utilities Bailding rent office department costs 5,400 6,000 6,3009,500 11,400 15,800 137,5006 4,200 5,400 8,900 Totals 521,050 $838,950 $1,360,000 $516 50 $832,850 $1,349, 300 The office department's annual budget and its actual costs follow Budge Plant manager salary other oftice salaries othet office costs 87,000 $103,000 44,50025,100 137,500 $131,100 Prev2 of 4 Next>